please answer C

Pharoah Company sells total outdoor barbecue solutions, providing gas and charcoal barbecues, accessories, and installation services for custom patio barbecue stations. Respond to the requirements related to the following independent revenue arrangements for Pharoah products and services. Assume that Pharoah follows IFRS. Click here to view Table A.2 - PRESENT VALUE OF 1- (PRESENT VALUE OF A SINGLE SUM) (a) Your answer is correct. Pharoah offers contract BM205, which consists of a free-standing gas barbecue for small patio use plus installation to a customer's gas line for a total price of $860. On a stand-alone basis, the barbecue sells for $740 (cost $440), and Pharoah estimates that the fair value of the installation service (based on cost-plus estimation) is $120. Pharoah signed 14 BM205 contracts on April 20, 2023, and customers paid the contract price in cash. The barbecues were delivered and installed on May 15 , 2023. Prepare journal entries for Pharoah for BM205 in April and May 2023. (Credit occount titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account tities and enter 0 for the amounts. Record journal entries in the order presented in the problem. List all deblt entries before credit entries) Account Titles and Explanation Debit Credit Cash Unearned Revenue Unearned Revenue Sales Revenue Service Revenue (To record sales) \begin{tabular}{|l|l|} \hline May 15,2023 & Cost of Goods Sold \\ \hline Inventory & 6160 \\ \hline \end{tabular} (To record cost of goods sold) On October 1, 2023, Pharoah sold one of its super deluxe combination gas/charcoal barbecues to a local builder. The builder plans to install it in one of its "Parade of Homes" houses. Pharoah accepted a three-year, zero-interest-bearing note with a face amount of $4,472. The barbecue has an inventory cost of $2,268. An interest rate of 10% is an appropriate market rate of interest for this customer. Prepare the journal entries on October 1, 2023, and December 31, 2023. (Credit occount tities are automatically indented when the amount is entered. Do not indent monually. If no entry Is required, seiect "No Entry" for the account titles and enter Of for the amounts. Record journal entrles in the order presented in the problem. List all deblt entries before credit entries. For calculation purposes, use 5 decimal ploces as displayed in the foctor table provided and round final answers to 0 decimal places, eg. 5,275.) Date Account Tites and Explanabion Debit (To record sales) (To record cost of goods sold)